13.A local government issued bonds and recorded the event in its governmental funds by Dr. Cash Cr. Other Financing Sources - Proceeds of Bonds Cr. Other Financing Sources Premium on Bonds What is the worksheet entry when preparing the government-wide statements? A) No adjustment is necessary. B) Debit Other Financing Sources Proceeds of Bonds and Other Financing Sources Premium on bonds and Credit Bonds Payable and Premium on Bonds. C) Debit Cash and Credit Bonds Payable and Premium on bonds. D) Debit Other Financing Sources Proceeds of Bonds and Credit Bonds payable and Premium on Bonds